Ch. 2

LAWS OF MARYLAND

"Turbine fuel" § 9-101
9-306 RESERVED.
9-307 RESERVED.

PART II. RETURNS, REPORTS, AND RECORDS.
9-308. RETURNS.

(A)  IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, EACH
DEALER, SPECIAL FUEL SELLER, OR SPECIAL FUEL USER SHALL FILE WITH
THE COMPTROLLER A MOTOR FUEL TAX RETURN:

(1)  FOR EACH MONTH IN WHICH THE DEALER, SPECIAL FUEL
SELLER, OR SPECIAL FUEL USER SELLS OR USES MOTOR FUEL IN THE
STATE:

(I)  BY DELIVERY, ON OR BEFORE THE LAST DAY OF
THE NEXT MONTH;

(II)  BY MAIL POSTMARKED AT LEAST 2 DAYS BEFORE
THE LAST DAY OF THE NEXT MONTH; OR

(III)  IF, FOR CAUSE, THE COMPTROLLER GRANTS AN
EXTENSION, BY DELIVERY ON OR BEFORE THE DATE THAT THE COMPTROLLER
SPECIFIES; AND

(2)  IF THE COMPTROLLER SO REQUIRES, BY REGULATION, ON
OTHER DATES FOR EACH MONTH IN WHICH THE DEALER, SPECIAL FUEL
SELLER, OR SPECIAL FUEL USER DOES NOT SELL OR DELIVER MOTOR FUEL.

(B)  LICENSED CLASS B DEALER.

EACH LICENSED CLASS B DEALER SHALL FILE WITH THE COMPTROLLER
A MOTOR FUEL TAX RETURN:

(1)  FOR EACH MONTH IN WHICH THE DEALER RECEIVES MOTOR
FUEL IN THE STATE:

(I)  BY DELIVERY, ON OR BEFORE THE LAST DAY OF
THE NEXT MONTH;

(II)  BY MAIL POSTMARKED AT LEAST 2 DAYS BEFORE
THE LAST DAY OF THE NEXT MONTH; OR

(III)  IF, FOR CAUSE, THE COMPTROLLER GRANTS AN
EXTENSION, BY DELIVERY ON OR BEFORE THE DATE THAT THE COMPTROLLER
SPECIFIES; AND

(2)  IF THE COMPTROLLER SO REQUIRES, BY REGULATION, ON
OTHER DATES FOR EACH MONTH IN WHICH THE DEALER DOES NOT RECEIVE
MOTOR FUEL.

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